Desperate to stave off foreclosure, Samantha takes a job at a massage parlor, but quickly learns it is a house of prostitution, with the internal motto "beats the hell out of waitressing".

While her earnings increase, she hides the true nature of her job from her family and friends, even while lavishing them with expensive gifts.

Meanwhile, a very young masseuse has revealed the true nature of the parlor to a church group, and public pressure on the mayor, who is up for re-election, leads to a police raid, even though many on the force are also clients.

Another friend, Laura, a lawyer, convinces Sam to form a "client list" of the more prominent "johns".

Calling it "malarkey," he felt that Hewitt was able to sell the film to the audiences due to her "talent for communicating sincerity and charm.

On August 10, 2011, it was announced that Lifetime had ordered production of The Client List television series based on the film.